Employment Division v. Archdiocese of Portland

The Employment Division appeals from a referee’s decision that primary and secondary parochial schools operated by the Archdiocese of Portland are exempt under ORS 657.072(l)(a)(A) and (l)(a)(B) from the unemployment compensation taxes imposed by ORS ch 657. We affirm.

ORS 657.072(l)(a) provides:

"(1) 'Employment’ does not include service performed:

"(a) In the employ of:

"(A) A church or convention or association of churches;

"(B) An organization which is operated primarily for religious purposes and which is operated, supervised, controlled or principally supported by a church or convention or…